I don't think that is true. Do you have a link showing that it is? (I thought that was dropped in the changes from the BBB version to the IRA version.)
And if you tax a larger credit at the time of sale than you are allowed you will have to pay it back to the IRS when you file your taxes.
This is a text cut and pasted Right out of the Inflation Reduction Act of 2022
``(D) with respect to any incentive otherwise available for
the purchase of a vehicle for which a credit is allowed under
this section, including any incentive in the form of a rebate
or discount provided by the dealer or manufacturer, ensured
that--
``(i) the availability or use of such incentive shall
not limit the ability of a taxpayer to make an election
described in paragraph (1), and
``(ii) such election shall not limit the value or use
of such incentive.
``(3) Timing.--An election described in paragraph (1) shall be
made by the taxpayer not later than the date on which the vehicle
for which the credit is allowed under subsection (a) is purchased.
``(4) Revocation of registration.--Upon determination by the
Secretary that a dealer has failed to comply with the requirements
described in paragraph (2), the Secretary may revoke the
registration (as described in subparagraph (A) of such paragraph)
of such dealer.
``(5) Tax treatment of payments.--With respect to any payment
described in paragraph (2)(C), such payment--
``(A) shall not be includible in the gross income of the
taxpayer, and
``(B) with respect to the dealer, shall not be deductible
under this title.
``(6) Application of certain other requirements.--In the case
of any election under paragraph (1) with respect to any vehicle--
``(A) the requirements of paragraphs (1) and (2) of
subsection (f) shall apply to the taxpayer who acquired the
vehicle in the same manner as if the credit determined under
this section with respect to such vehicle were allowed to such
taxpayer,
``(B) paragraph (6) of such subsection shall not apply, and
``(C) the requirement of paragraph (9) of such subsection
(f) shall be treated as satisfied if the eligible entity
provides the vehicle identification number of such vehicle to
the Secretary in such manner as the Secretary may provide.
``(7) Advance payment to registered dealers.--
``(A) In general.--The Secretary shall establish a program
to make advance payments to any eligible entity in an amount
equal to the cumulative amount of the credits allowed under
subsection (a) with respect to any vehicles sold by such entity
for which an election described in paragraph (1) has been made.
``(B) Excessive payments.--Rules similar to the rules of
section 6417(d)(6) shall apply for purposes of this paragraph.
``(C) Treatment of advance payments.--For purposes of
section 1324 of title 31, United States Code, the payments
under subparagraph (A) shall be treated in the same manner as a
refund due from a credit provision referred to in subsection
(b)(2) of such section.
as you can read it will treat it as a Tax Refund Not a tax credit